Start by heating a tablespoon of oil in a large skillet over medium heat. Add the finely chopped onion and sauté for about 3–4 minutes until it's translucent and fragrant.

Add the ground beef to the skillet with the cooked onions. Sprinkle in minced garlic, cumin, salt, and pepper. Cook for approximately 6–8 minutes, stirring frequently, until the beef is browned and fully cooked.

While your beef mixture cooks, warm the corn tortillas to make them pliable. You can do this by placing them in a dry skillet over low heat for about 30 seconds on each side or wrapping them in a damp paper towel and microwaving for 20 seconds.

In a deep skillet, pour enough oil for frying the tacos while ensuring it reaches about 350°F (175°C). Heat the oil for several minutes until it shimmers.

Take a warmed tortilla and spoon a generous amount of the ground beef mixture onto one half. Carefully fold the tortilla over, creating a half-moon shape.

Gently place the filled taco in the hot oil, frying for about 2–3 minutes on each side, or until the shell turns golden brown and crispy.

Once fried, carefully remove the tacos and place them on paper towels to drain excess oil.

Arrange the tacos on a plate and offer toppings like cheese, shredded lettuce, diced tomatoes, or a dollop of sour cream on the side.